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All Journal Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Vision: Journal for Language and Foreign Language Learning JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen The Indonesian Journal of Accounting Research El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM
Maslichah, Maslichah
Universitas Islam Malang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pemanfaatan Media Sosial, Pendidikan Kewirausahaan dan Pengetahuan Akuntansi Terhadap Minat Mahasiswa Berwirausaha (Studi Kasus Mahasiswa Prodi Akuntansi Fakultas Ekonomi dan Bisnis dan Mahasiswa Prodi Administrasi Bisnis Fakultas Ilmu Administrasi Universitas Islam Malang) Muhammad Iqbal Achdiyat; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Entrepreneurial interest is the desire, interest, and individual willingness to work hard to meet their needs and run their own business without fear of the risks that will occur. This study aims to determine the effect of using social media, entrepreneurship education and accounting knowledge on students' interest in entrepreneurship both simultaneously and partially. The research method uses a correlational method with a quantitative approach. The data used is primary data using a questionnaire. The population in this study were accounting and business administration students class 2019 - 2020, Faculty of Economics and Business and Faculty of Administrative Sciences, Islamic University of Malang, and the sample was taken using purposive sampling, the data obtained was 90 respondents. Data analysis using multiple linear regression analysis. While data processing uses IBM SPSS 26. The results of the analysis show that the use of social media has a positive and significant effect on student interest in entrepreneurship, entrepreneurship education has no effect on student interest in entrepreneurship and accounting knowledge has a positive and significant effect on student interest in entrepreneurship.Keywords: Utilization of Social Media, Entrepreneurship Education, Accounting Knowledge and Student Interests in Entrepreneurship
Efek Ratcheting Pada Anggaran Pemerintah Daerah Provinsi Jawa Timur (Studi Kasus Pada Satuan Kerja Perangkat Daerah Provinsi Jawa Timur) Dian Puspitasari; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Recently, many problems have been found in the public sector, especially in the budgeting process which uses reference to the previous period's performance targets in preparing the budget. This can lead to slack, decreased performance capacity and manipulation of real activities in budgeting or commonly known as the ratcheting effect. This study aims to test whether there is a ratchet effect in the preparation of the income and expenditure budget. The form of this research is correlational with the type of data used as secondary data obtained from the East Java Local Government SKPD Budget Realization Report for the period (2018-2022). The population and sample used in this study were 37 cities/regencies in East Java Province with purposive sampling technique as the sample. The analytical method uses simple linear regression analysis with the results of the study proving that there is a ratchet effect in the preparation of the income and expenditure budget in the Regional Government of East Java Province.Keywords : Slack, ratchet effect, budget, government budgeting, revenue, local spending
Pengaruh Kompetensi, Independensi dan Situasi Audit Terhadap Skeptisisme Profesional Auditor (Studi Kasus Pada Kantor Akuntan Publik di Kota Malang) Mokhammad Ali Alfian Ridho; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Professional skepticism is discipline that includes a mind that always questions and critically evaluates audit evidence. This study aims to determine the influence of competence, independence and audit situation on auditor professional skepticism both simultaneously and partially. This research method is classified as correlational by using a quantitative approach. The data used is primary data using questionnaires. The population in this study is auditors who work in Public Accounting Firms (KAP) in Malang city not limited by positions which include partners, managers, senior and junior auditors with a minimum of 1 year of work. Sampling using purposive sampling, data obtained as many as 42 respondents. Data analysis using multiple linear regression. Meanwhile, data processing uses IBM SPSS 22. The results of the analysis showed that competence had a positive and significant effect on auditor professional skepticism, independence and audit situation had no effect on auditor professional skepticism.Keyword : Competence, independence, audit situation and auditor professional skepticism
Pengaruh Rasio Profitabilitas, Leverage dan Aktivitas Terhadap Pertumbuhan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2021 Sari Faturrohma; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to examine the effect of profitability ratios, leverage ratios, and activity ratios on profit growth. Profitability is measured by return on assets, leverage is measured by debt to equity ratio, while activity is measured by total asset turnover. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was carried out using purposive sampling method. The number of samples in this study were 12 food and beverage companies with 36 observations obtained. The analytical method used is multiple linear regression analysis. The results showed that the profitability ratio has a positive effect on profit growth, the leverage ratio has a positive effect on profit growth, the activity ratio has no effect on profit growth. Taken together the ratio of profitability, leverage and activity affect profit growth.Keyword: Profitability, leverage, activity, profit growth
Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Miftahul Jannah; Maslichah Maslichah; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
Pengaruh Kepatuhan Pelaporan Keuangan, Sistem Pengendalian Internal, Whistleblowing System, dan Good Corporate Governance Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi pada Desa di Kecamatan Pandaan) Surya Saida; Maslichah Maslichah; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to empirically examine the effect of financial reporting compliance, internal control systems, whistleblowing systems and good corporate governance on the prevention of village fund management fraud in Pandaan District, Pasuruan Regency. This research is a quantitative research, the source of data in this study using primary data obtained through distributing questionnaires. The sampling technique in this study used a purposive sampling technique, so that a sample of 79 respondents was obtained consisting of village heads, village secretaries, heads of planning affairs, heads of general affairs, heads of financial affairs, heads of development affairs in 14 villages in Pandaan District, Pasuruan Regency. The results of this study indicate that compliance with financial reporting, internal control systems, and the whistleblowing system have a positive effect on preventing fraud in managing village funds. Meanwhile, good corporate governance has no effect on preventing fraud in managing village funds.Keywords: Financial reporting compliance, internal control system, whistleblowing system, good corporate governance, fraud prevention
Pengaruh Literasi Keuangan, Pengetahuan Investasi, Motivasi dan Manfaat Investasi Terhadap Minat Mahasiswa dalam Berinvestasi di Pasar Modal (Studi Kasus Mahasiswa di Kota Malang) Sopia Sopia; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research intends to ascertain how investing knowledge, motivation, and imbalanced investment returns impact students' desire in taking part in the capital market. 246 current undergraduate accounting students from the 2019 classes of the Islamic University of Malang, State University of Malang, and University of Muhammadiyah Malang participated in this quantitative survey. A Likert-based questionnaire was utilized in this research to gather data. These were the responses: One strongly disagrees, two disagree, three disagree, four agree, and five disagree. According to the findings of the study conducted on the Class of 2019 Dynamic S1 Bookkeeping students, undergrads' ability to invest in the capital market is significantly influenced by their financial education, venture knowledge, motivation, and advantages from speculating.Keywords: Financial literacy, investment knowledge, motivation, benefits of investment, student interest in investing in the capital market.
Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Penyuluhan Pajak, Penggunaan Media Elektronik, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan di Kantor Pelayanan Pajak Pratama Pamekasan Desinta Fitria Dewi; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this thesis is to find out about the Effect of Taxpayer Knowledge, Tax Rates, Tax Counseling, Use of Electronic Media, and Taxpayer Environment on Corporate Taxpayer Compliance at the Tax Service Office (KPP) Pratama Pamekasan. This research is a quantitative research using associative research type. The data collection technique was obtained by conducting interviews. The results of this study found that Taxpayer Knowledge, Tax Rates, Tax Counseling, and Use of Electronic Media had an effect on Taxpayer Compliance while the Taxpayer's Environment had no effect. Suggestions for further researchers to add other variables and expand the research location not only in one place.Keywords: Taxes, Taxpayer Knowledge, Tax Rates, Tax Counseling, Use of Electronic Media, Taxpayer Environment, and Taxpayer Compliance.
Pengaruh Giro Wadiah, Deposito Mudharabah, dan Tabungan Mudharabah Terhadap Profitabilitas Bank Syariah Mohammad Naylu Alifi Noor; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study was conducted to determine the effect of wadiah demand deposits, mudharabah deposits, and mudharabah savings on the profitability of Islamic banks. This research is quantitative research. The sample of this study is the quarterly financial statements for the period March 2018-December 2022 at Islamic banks listed on the Indonesia Stock Exchange. Data analysis using multiple linear regression analysis. Based on the results of data analysis, the t-test results show that: (1) Wadiah demand deposits have no significant effect on profitability. (2) Mudharabah deposits have no significant effect on profitability. (3) Mudharabah savings have no positive effect on profitability.Keywords: Wadiah current account, mudharabah time deposit, mudharabah savings, portability.
Pengaruh Gender, Persepsi, Motivasi dan Pengetahuan Perpajakan Terhadap Minat Berkarir di Bidang Perpajakan (Studi Empiris Mahasiswa Prodi Akuntansi Universitas Islam Malang dan Universitas Muhammadiyah Malang) Silvia Qotru Nada; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine the effect of gender, perception, motivation and knowledge of taxation on interest in a career in taxation. Sampling in this study used purposive sampling and slovin techniques. The process sed data is primary data obtained from the distribution of Google Form links and obtained by 86 respondents who have met the criteria. The method used is multiple linear regression analysis. The results show gender does not affect the interest in a career in the field of taxation, while the perception, motivation, and knowledge of taxation has a positive effect on the interest in a career in the field of taxation in Accounting Students at the Islamic University of Malang and University of Muhammadiyah MalangKeywords: Gender, perception, motivation, tax knowledge, career interest.
Co-Authors AA Sudharmawan, AA Abaida Zuhri Abd. Goffar Achmad Nursalim Adelia Yohana Meilansari Adhelya Ludfy Pratiwi Afifudin Afifudin Agustin Nilamsari Ahmad Basori Ahmad Khoirul Imaduddin Alfian Ade Putrawan Amalia Maulida Nurissalmah Amin Cahyowati Amin, Muhammad Sirojuddin Andini Hidayati Andre Bayu Pratama Anggia Mandari Valensia Devi Anggrainy, Devy Anindya Nurul Ain Anisa Novianty Wakanno Arista Fauzi Kartika Sari Arum kamawati Ashla Rahmi Tamalla Asniza Afhami Asri Nadya Putri Yusuf Asril Ainun Astri Ridiawati Ayu Febri Citra Pertiwi Ayu Maha Cahyaning Rum Azizih Ayu Rahayu Febriyanti Ayu Via Fitriya A’idatul Khoir Baiq Armiana Malahayati Bilah, Tasya Salsa Brilliant Imani Harlistina Budiarti, Kharisma Wahyu Chofifa, Annisa Noor Chotimatul Hamidah Cynthia Anggraini Muchlaso Darti Wahyuni Desinta Fitria Dewi Dessy Meritha Putri Desy Susilawati Devrynda Bela Anggrayny DEWI DIAH FAKHRIYYAH Dewi Nur Khusniyah Dewi Nurhasana Dian Anjani Dian Anjani Dian Candra Oktavia Dian Novitasari Dian Puspitasari Dian Safitri Dian Syifaul Choirun Nisa Diana Amalia Dina Karima Durrotul Yatimah Dwiyani Sudaryanti Dyah Arini Rudiningtyas Dzurrotun Nasikhah Eka Putri Wahyuningtyas Eka Yuni Wulandari Ela Muliana Elda Prastiwi Elia Nurmala Elva Yuli Ariska Emi Febriani Endang Fitriani Era Perdana Erdila Prastyaningtyas Erfan Efendi Erin Yuniar Erlina Julita Pramesti Erlinliya Motifasari Eva Wulandari Fahira, Diva Faradila Bugis Farhan Alif Wahyudi Farid Saiful Mustakim Farida Diyan Pertiwi Fatin Nabilah Fikria Lailatus Sidqiyah Firdausia Oktaviana Fitri Rizqy Amalia Fitri Veta Viyan Fitri Wirda Zahara Gage Rizaldi Affan Ghafar Ryanjo Ghina Abyan Azizah Haris Gina Kholidayanti Gustamin Abjan Halimatus Sa’diya Halimatus Sholikhah Hamamah Jamaludin Hany Ayu Rahma Maulidya Hariri Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hasan Badilah N Hasbi Nurmalasari M.S Hellamida Fanureka Hidayati, Irma Hijah Maisyarah Ika Zahrotul Jannah Ikbal Hallan Ibrahim Ilham Muhammad Aurum Mulyono Indah Putri Indani Indah Sumayah Gasim Intan Kartikawati Ulfa Irma Hidayati Isrin Hikmayanti Iswatin Lutfi Hasanah Ita Mega Wijayanti Izzatul Aini Januar Romadhona Jumratih Jumratih Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Karina Oktavia Karisma Karisma Karlina Apriliasari Khasanatul Lailiyah Kirana Yuri Aprilia Maharani Dewi Kurniawati Widi Pratiwi Lailatul Badria Lailatul Mutmainnah Laili Septiani Laily Rahmawati Lara Carenina Alhamid Lia Mardiya Ninsih Lilik Rohmaniyah Linda Erika Linda Tri Utami Lisa Yuliana Lita Lada Antana Lulu’ Vionica Lutfi Damayanti Lutfia Faizah Lutfia Fatmawati M. Cholid Mawardi Mahfiro Mahfiro Masdevallia Vasquezii Budia Fii Ahsani MASRIYAH Masriyah Masriyah Mastu’ah Mastu’ah MF. Arrozi Adhikara Mf. Arrozi Adhikara Miftahul Jannah Miftahul Jannah Miftakhul Ayu Anggraeni Mirawati Lompeng MISTIANA MANDASARI Moh. Abdul Azis Mohammad Alfan Syahroni Mohammad Arswenda Putra Atmawiaji Mohammad Naylu Alifi Noor Mohammad Rudi Ariyanto Mokhammad Ali Alfian Ridho Muawanah Muawanah Muhammad Iqbal Achdiyat Muhammad Iswahyudi Muhammad Nur Mufid Muhammad Rifqul Arif Muhammad Rofiudin Muhammad Ulil Albab Muhammad Yusup Hasyim Asngari Muhsi Rosdian Sukmawati Mujizatul Safinaza Mukminah Mukminah Nadya Danah Sabbita Nafa Risky Lestariwati Namira Usman Nanda Dwi Tari Aprillianty Nayong Azhaki Damayanti Na’am Chusaeri Niawati Niawati Nicken Wanda Lorenza Nining Ayu Widiastuti Ninsih, Lia Mardiya Noor, Mohammad Naylu Alifi Normalasari Normalasari Normasari Dwi Purwanti Nova Ardila Nova Eliza Tamaroh Nuansa Risky NUR AINI Nur Ana Berliana Nur Diana Nur Diana Nur Lailatul Jamilah Nurfailah Nurfailah Nurhayati Nurhayati Nurul Hidayati Nurul Indah Q. Muksin Nurul Lifa Apriliya Nurul Mutia Hidayah Nurul Nabilah Nurul Yuniarti Oktaviana, Deva Panetep Bagus Samudra Pinky Anjeli Pratama, Riko Henry Puteri Sari Damayanti Putri Nabilah Putri, Weni Anita R. Triwigati Ningsih Rachmatika, Fera Rafika Nur Laili Rahma Maulidia Rahmania Fitriani Rahmawati, Rahmawati Ramadhania, Eno Dwi Renita Siswati Riko Henry Pratama Riski Amalia Rizal Aji Pamungkas Rohmah, Wahyu Azizatur Rokhmatullaeli Rokhmatullaeli Rr. Febriyanti Arya Kinasih Rum Azizih, Ayu Maha Cahyaning Rya Rahma Lutvitasari Ryansyah Ilham Sasti Sabtian Clara Desya Putri Sadiyah, Chalimatu Safitri Yustisianingsih Saidah, Fadilatul Salsabila, Unik Hanifah Saputri, Agesha Aprilia Diani Sari Faturrohma Sarrah Nikmatul Hidayah Satrio, Al Fatkhan Fajar Sayyi Sayyi Sendi Betha Oktavianto Septi Muzdalifah Setiyawan, Adi Siela Saadatul Laili Silahuddin Silahuddin Silvia Nur Aisyah Silvia Qotru Nada Siti Istiqomah Siti Lailatul Nuzulu Maghfiro Siti Rofiah Siti Tarwiyah Siti Wulandari Sopia Sopia Sri Wahyuni Suniyah Suniyah Surya Saida Teddy Briand Samudra Titian Khairat Trisnawati Trisnawati Uhaiba, Syafina Rahmaniyah Ulfa Ilmiyatis Sholichah Ulfa Kasanatul Munawaroh Umi Lathifatu Nur Tri Mukti Umi Nandiroh Verna Diarawati Via Krismawati Vica Avriani Putri Vidia Tutik Wahyu Suryani Wahyu Zakiyah Faradillah Wati, Bela Sinta Yanuar, Salwa Shabuha Yunita, Seri Yuyun Fadilah Zakiya Kamila Amaliyah